VIDYA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VIDYA
Largest movements
- Stocks and contracts -€163,711
down €163,711 (-36.0%), from €455,327 to €291,616
- Intangible fixed assets -€19,853
down €19,853 (-70.5%), from €28,144 to €8,291
- Receivables within one year -€11,315
down €11,315 (-18.9%), from €59,722 to €48,407
of which Trade receivables: -€11,618
- Tangible fixed assets -€8,317
down €8,317 (-43.7%), from €19,051 to €10,734
of which Furniture and vehicles: -€5,440
- Profit (loss) carried forward +€250,040
up €250,040 (+50.3%), from -€497,159 to -€247,119
- Debts after one year -€153,996
down €153,996 (-61.1%), from €251,909 to €97,913
- Trade debts -€150,993
down €150,993 (-54.8%), from €275,492 to €124,499
- Tax, wage and social debts -€114,533
down €114,533 (-50.6%), from €226,530 to €111,997
of which Taxes: -€60,030
- Other debts -€53,796
down €53,796 (-92.9%), from €57,938 to €4,142
- Financial income +€424,243
up €424,243 (+1,377,411%), from €31 to €424,273
of which Non-recurring financial income: +€423,909
- Gross operating margin -€169,237
down €169,237, from €135,054 to -€34,182
- Staff costs -€146,124
down €146,124 (-59.0%), from €247,839 to €101,715
- Depreciation -€9,067
down €9,067 (-23.5%), from €38,646 to €29,579
- Other operating charges -€6,399
down €6,399 (-90.8%), from €7,050 to €651
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €584,396 | €370,269 | -€214,126 | -36.6% |
| Fixed assets | 21/28 | €59,901 | €26,640 | -€33,261 | -55.5% |
| Intangible fixed assets | 21 | €28,144 | €8,291 | -€19,853 | -70.5% |
| Tangible fixed assets | 22/27 | €19,051 | €10,734 | -€8,317 | -43.7% |
| Plant, machinery and equipment | 23 | €7,092 | €4,215 | -€2,877 | -40.6% |
| Furniture and vehicles | 24 | €11,959 | €6,519 | -€5,440 | -45.5% |
| Financial fixed assets | 28 | €12,705 | €7,615 | -€5,090 | -40.1% |
| Current assets | 29/58 | €524,495 | €343,629 | -€180,866 | -34.5% |
| Amounts receivable after more than one year | 29 | €2,940 | €2,940 | = | 0.0% |
| Other amounts receivable | 291 | €2,940 | €2,940 | = | 0.0% |
| Stocks and contracts in progress | 3 | €455,327 | €291,616 | -€163,711 | -36.0% |
| Stocks | 30/36 | €455,327 | €291,616 | -€163,711 | -36.0% |
| Amounts receivable within one year | 40/41 | €59,722 | €48,407 | -€11,315 | -18.9% |
| Trade receivables | 40 | €59,403 | €47,785 | -€11,618 | -19.6% |
| Other amounts receivable | 41 | €319 | €622 | +€303 | +94.9% |
| Cash at bank and in hand | 54/58 | €6,505 | €666 | -€5,839 | -89.8% |
| Total equity and liabilities | 10/49 | €584,396 | €370,269 | -€214,126 | -36.6% |
| Equity | 10/15 | -€302,810 | -€52,770 | +€250,040 | +82.6% |
| Contributions | 10/11 | €190,850 | €190,850 | = | 0.0% |
| Reserves | 13 | €3,499 | €3,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,499 | €3,499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,499 | €3,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€497,159 | -€247,119 | +€250,040 | +50.3% |
| Amounts payable | 17/49 | €887,206 | €423,039 | -€464,167 | -52.3% |
| Amounts payable after more than one year | 17 | €251,909 | €97,913 | -€153,996 | -61.1% |
| Financial debts | 170/4 | €251,909 | €97,913 | -€153,996 | -61.1% |
| Amounts payable within one year | 42/48 | €635,297 | €325,127 | -€310,171 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €35,735 | €18,987 | -€16,748 | -46.9% |
| Financial debts | 43 | €39,603 | €65,502 | +€25,899 | +65.4% |
| Credit institutions | 430/8 | €39,603 | €65,502 | +€25,899 | +65.4% |
| Trade debts | 44 | €275,492 | €124,499 | -€150,993 | -54.8% |
| Suppliers | 440/4 | €275,492 | €124,499 | -€150,993 | -54.8% |
| Taxes, remuneration and social security | 45 | €226,530 | €111,997 | -€114,533 | -50.6% |
| Taxes | 450/3 | €92,788 | €32,757 | -€60,030 | -64.7% |
| Remuneration and social security | 454/9 | €133,743 | €79,240 | -€54,503 | -40.8% |
| Other amounts payable | 47/48 | €57,938 | €4,142 | -€53,796 | -92.9% |
| Remuneration, social security and pensions | 62 | €247,839 | €101,715 | -€146,124 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,646 | €29,579 | -€9,067 | -23.5% |
| Other operating charges | 640/8 | €7,050 | €651 | -€6,399 | -90.8% |
| Gross operating margin | 9900 | €135,054 | -€34,182 | -€169,237 | |
| Operating profit (loss) | 9901 | -€158,480 | -€166,127 | -€7,647 | -4.8% |
| Financial income | 75/76B | €31 | €424,273 | +€424,243 | +1,377,411% |
| Recurring financial income | 75 | €31 | €364 | +€333 | +1,082% |
| Non-recurring financial income | 76B | - | €423,909 | +€423,909 | |
| Financial charges | 65/66B | €7,459 | €9,330 | +€1,871 | +25.1% |
| Recurring financial charges | 65 | €7,459 | €9,330 | +€1,871 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€165,908 | €248,816 | +€414,724 | |
| Income taxes | 67/77 | - | -€1,224 | -€1,224 | |
| Profit (loss) for the period | 9904 | -€165,908 | €250,040 | +€415,949 | |
| Profit (loss) for the period to be appropriated | 9905 | -€165,908 | €250,040 | +€415,949 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.